Volume 16, Issue 1 – Fisher

DISSENT IN HIGH COURT REVENUE DECISIONS: CHANGING JURISPRUDENCE AND THE INCIDENCE OF DISSENT

By Rodney Fisher

This paper draws on findings from a research project examining dissent in High Court revenue law cases. The paper initially outlines the findings in relation to the differences in the incidence of dissent that can be identified between different High Courts led by different Chief Justices. Drawing upon research relating to the changing jurisprudence of the High Court, particularly during the latter part of the 20th Century, the paper then further explores whether this changing jurisprudence can be said to be reflected in a changed incidence of dissent in revenue cases before the High Court, concluding that there is arguably some evidence that when the Court adopts excessively narrow jurisprudence, or alternatively an activist jurisprudence, this may be reflected in an increased incidence of dissent in revenue cases.

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